On The Subject Mode Of Tax Enforcement

Tax enforcement as an effective method in tax collections and management field,ensures the realization of national tax and normalization of tax order.Meanwhile,it relates to taxpayer’s rights and interests directly.However,the vagueness of existing legal regulations mainly marked by inconsistency of comprehension and application between tax authority and law court,lead to confusion on subject of tax enforcement right.In view of that and starting with summarizing practical cases,this paper adopts Empirical study to sum up 52 judicial cases which is collected.In addition,it will arrange the existing legal clause relating to the subject of tax enforcement,then analyze the advantages and disadvantages of our current mode theoretically.After the analysis on them,this paper will reference the advantages of foreign modes about subjects of tax enforcement in main countries of two legal systems,as well as putting up two plans about solving confusion on subject of tax enforcement right.The recent plan is that the tax enforcement authority should be accolated clearly and reasonably by revising the Tax Administration Law.The forward plan is dealing tax enforcement cases by tax authority autocratically on the basis of legislative perfection and high enforcement level of officers.The paper adopts Empirical study in the research method.Specifically,utilizing the intuitive data(collecting 52 judicial cases)reflects the confusion in practice about subject of tax enforcement right.At the same time,employ more intuitive way like chart to compare current legal provision.In addition,it also adopts Comparative Analysis to compare and analyze the foreign mode about subject of tax enforcement right,then draws lessons from their advantages.